Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1218 - CESTAT CHENNAICENVAT Credit - whether the appellants would be eligible for availing credit on tax paid on repair service provided by Authorized Service Station to insured vehicles? - Held that:- The very issue was addressed by this CESTAT Chennai in the case of United India Insurance Co. Ltd. Vs CCE & ST LTU, Chennai [2018 (6) TMI 200 - CESTAT CHENNAI], where it was held that The general insurance service provided by the appellant basically insures the vehicle against damages. It is obvious that such service can be provided to the customer ie., owners of the vehicle only by way of reimbursement of the repair charges. The service tax paid on the bill of the ASS is to be considered as falling within the definition of the input service which is used for providing the output service of the vehicle insurance. Credit allowed - appeal allowed - decided in favor of appellant.
|